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Abstract
The objective of this essay is to describe the relationship between ethics and the development of auditing, considering that the primary task of auditors is to ensure the faithful compliance with policies and procedures in organizations, these decisions are based on the technical and personal criteria of the auditor such as professional ethics and objectivity when evaluating a situation. To achieve the proposed objective, a methodology based on the study of documentary design was used where documents, standards and works of various authors were reviewed, whose theories were triangulated with the author's experience. In addition, regulations and codes applicable to auditing activity were reviewed in order to review the stipulations contained in these documents on the ethical performance of audit professionals. The results show that the lack of adequate oversight of audit activity in Panama has a significant influence on the final product that audit professionals deliver to companies. The conclusions include some sections that focus on the consequences that can arise in the performance of audits with the lack of ethical sense, as well as reflections on situations that arose in the exercise of the profession in various companies.
